If you never physically work within Georgia, then your work income would not be subject to Georgia income tax.
Georgia income tax for a non-resident applies only to income earned by work actually (physically) carried out from a location within Georgia.
Allocation based on days worked is normally done when the taxpayer's income is spread evenly throughout the year. Your allocation method should be one that an auditor would likely find reasonable.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
